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Akuntansi dan Ekonomi Pajak: Perspektif Global
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30469872     EISSN : 30469856     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 91 Documents
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Pengaruh Financial Distress, Free Cash Flow, dan Earning Power terhadap Manajemen Laba Ulvi Zuhrotul Faukha; Suwarno Suwarno
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.416

Abstract

This research aims to analyze the influence of financial distress, free cash flow, and earning power on earnings management. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 17 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The type of hypothesis testing used is the T test (partial) with multiple linear regression analysis. The research results show that financial distress has a positive effect on earnings management, free cash flow has a negative effect on earnings management, while earning power has no effect on earnings management.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (Sak Etap) pada Laporan Keuangan di Koperasi Karyawan Universitas Hang Tuah Surabaya Periode 2020-2023 Virta Dwi Tri Agustina; Nur Ainiyah; Nurdiana Fitri Isnaini
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.434

Abstract

Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP
Pengaruh Reward, Punishment dan Psikologis terhadap Kecurangan Akademik Mahasiswa di Alhimni Education Center Mojokerto Cici Wulan Purnama; Hari Setiono; Muhammad Bahril Ilmiddaviq
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.435

Abstract

The purpose of this study was to examine the effect of reward, punishment and psychology on academic cheating. This type of research is quantitative with a population of 39 students at Alhimni Education Center and a sample of 31 results from the purposive sampling method. The data used are primary data through questionnaires and measured by a Likert scale. The data analysis technique uses descriptive statistics through the SmartPLS testing tool with outer model and inner model measuring instruments. The results of the study showed that punishment had a negative and significant effect. While reward had a negative effect and psychology had a positive effect but both were not significant.
Peran UMKM Abon Ikan Roa dalam Meningkatkan Ekonomi Masyarakat Desa di Desa Limboro Nurul Chaeriah; Nur Hilal; Fadila Almahdali
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 2 (2024): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i2.438

Abstract

This research aims to determine and analyze the role of MSMEs in improving the economy of village communities in Limboro village. As for the usefulness of research (1). Theoretically useful for the author, it is hoped that this research can be an example for future researchers, especially for researchers who discuss the role of Abon Roa Fish MSMEs in improving the economy of village communities in Limboro Village. The type of research used is qualitative research with a descriptive approach. The data collection techniques used were interviews, observation, documentation. The results of this research show that the role of MSMEs has a significant influence on the economy of village communities.
Pengaruh Financial Distress dan Good Corporate Governance terhadap Manajemen Laba Eka Sulistia Minarti; Suwarno Suwarno
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.440

Abstract

This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from companies that met the criteria. The data analysis technique used is multiple linear regression analysis and is assisted by the SPSS 22.0 statistical program. The results of this research show that the variables financial distress, institutional ownership, and audit committee have no effect on earnings management. Meanwhile, managerial ownership has a negative effect on earnings management.
Faktor-Faktor yang Mempengaruhi Kinerja Karyawan Pabrik Pengolahan Kelapa Sawit PT. Tani Prima Makmur Kabupaten Konawe Tauwi Tauwi
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 2 (2024): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i2.453

Abstract

The purpose of this study was to analyze the factors that affect employee performance at the PT. Tani Prima Makmur Palm Oil Mill. Based on this study because the population is not greater than the respondents, the author took 100% of the population at the PT. Tani Prima Makmur Palm Oil Mill, Konawe Regency, which was 83 respondents. This study uses multiple linear analysis to obtain a comprehensive picture of the work environment variables (x1), work pressure (x2), and social support (x3) on employee performance (y). The Work Environment partially has a negative and insignificant effect on Employee Performance at the PT. Tani Prima Makmur Palm Oil Mill, namely 0.615> 0.05. Work Pressure partially has a positive and significant effect on Employee Performance at PT. Tani Prima Makmur, namely 0.000 <0.05. Social Support has a positive and significant effect on Employee Performance at PT. Tani Prima Makmur, Konawe Regency, namely 0.000 <0.05.
Analisis Kinerja Bank Umum dengan menggunakan Metode Risk Based Bank Rating untuk Mengukur Kinerja Keuangan Bank dalam Struktur Modal sebagai Variabel Moderasi : Studi Kasus pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Wilianti Wilianti; Sri Yuni; Septa Soraida
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.460

Abstract

The development of the banking industry in Indonesia is highly regarded, making the presence of banking institutions essential. It is known that the banking industry plays a strategic role in supporting the implementation of national development to enhance equitable development. To become a sufficiently good bank, measuring performance as an indicator of success is an absolute requirement. This research aims to determine whether the Risk Based Bank Rating approach can measure Financial Performance and the Risk Based Bank Rating moderated by Capital Structure can measure Financial Performance. Case study of state-owned banks listed on the Indonesia Stock Exchange in 2019-2022. This research uses secondary data and research methods used is quantitative. The results show that Non-Performing Loans have a negative impact on financial performance, the Loan to Deposit Ratio (LDR) has a significant impact on Return On Assets (ROA), the Net Interest Margin (NIM) has a positive and significant impact on financial performance measured by Return On Assets (ROA). Operating Expenses to Operating Income (BOPO) has a negative and significant impact on financial performance measured by Return On Assets (ROA). The Capital Adequacy Ratio (CAR) has a significant impact on financial performance. Capital Structure has a significant impact on Non-Performing Loans (NPL) compared to financial performance. Capital Structure significantly affects the Net Interest Margin (NIM) concerning financial performance. The capital structure between operating expenses and operating income can influence a company's performance.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Tingkat Kesiapan UMKM terhadap Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah dengan Lama Usaha Sebagai Variabel Moderasi : (Studi pada Kelurahan Waioti) Saputripuspita Victoria; Konstantinus Pati Sanga; Wilhelmina Mitan
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.496

Abstract

This study aimed to analyze the influence of education level, accounting understanding, and MSME readiness on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), with business age as a moderating variable. The study employed a quantitative method. The population comprised MSME actors in Waioti Village, totaling 44 individuals. Sampling was conducted using a saturated sampling technique, resulting in 44 respondents. The data used in this study were primary data, collected through questionnaires measured on a Likert scale. Data analysis utilized multiple linear regression and moderated regression analysis, along with descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing. The results indicated that: (1) Education level did not influence the implementation of SAK EMKM, (2) Accounting understanding significantly influenced the implementation of SAK EMKM, (3) Readiness did not affect the implementation of SAK EMKM. (4) Business age influenced the implementation of SAK EMKM, (5) Business age did not moderate the effect of education level on the implementation of SAK EMKM, (6) Business age negatively moderated the effect of accounting understanding on the implementation of SAK EMKM. (7) Business age did not moderate the effect of MSME readiness on the implementation of SAK EMKM.
Pengaruh Kepatuhan Pengendalian Internal terhadap Perilaku Etis Karyawan dalam Sistem Penggajian : (Studi kasus pada karyawan KSP Kopdit Tuke Jung) Marlina Kristanti; Henrikus Herdi; Wihelmina Maryetha Yulia Jaeng
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.498

Abstract

This study aimed to examine the effect of internal control compliance on employee ethical behavior within the payroll system at KSP Kopdit Tuke Jung. The research utilized an associative approach with a causal relationship and employed a quantitative method. The population and sample consisted of all employees at KSP Kopdit Tuke Jung, totaling 62 respondents. Data analysis was performed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The findings revealed that partially: (1) Control environment did not have a significant effect on employee ethical behavior within the payroll system, (2) Risk assessment did not significantly impact employee ethical behavior within the payroll system, (3) Control activities had a significant effect on employee ethical behavior within the payroll system, (4) Information and communication did not significantly affect employee ethical behavior within the payroll system, and (5) Monitoring had a significant effect on employee ethical behavior within the payroll system. Simultaneously, the independent variables collectively influenced the dependent variable.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku Usaha Mikro Kecil dan Menengah di Kota Kupang Eugenius Krisensio Lobang Tang; Yohanes Demu; Siprianus G. Tefa
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.529

Abstract

This study aims to analyze the factors that affect the level of compliance of Micro, Small and Medium Enterprises (MSMEs) taxpayers in Kupang City. The type of research used is case study research with a quantitative approach. Data was collected through a questionnaire distributed to 189 respondents who were selected using the purposive sampling technique. Data analysis was carried out using binary logistic regression with the help of SPSS version 25 software. The results of this study show that taxpayer awareness, supervision and enforcement of tax laws, benefits felt by taxpayers, as well as tax support and incentives significantly affect taxpayer compliance; Meanwhile, understanding of tax regulations and ease of tax administration does not affect taxpayer compliance. However, overall, the six independent variables have a simultaneous effect on taxpayer compliance as a dependent variable. This finding is expected to be the basis for local governments and related institutions in formulating policies that support increasing the compliance of MSME taxpayers in Kupang City.

Page 4 of 10 | Total Record : 91

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